Visitor I

Business Travel in NYS for 2018

I live in North Carolina and travel to NYS for work about 18-20 days a year.

How is the tax calculated for the business days spent in NY based on a hypothetical amount of $200,000?

Do you still have to pay North Carolina Tax for those same days?

Any insight appreciated, thank you.

1 Comment
AJ
Member III

Business Travel in NYS for 2018

You appear to be a full-year resident of North Carolina, so you will file a resident return for North Carolina.  As for New York taxes, the answer depends upon whether or not you have income from New York that is considered to be "New York source income."  See definitions at the New York link: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/ny_source_income_nonresident.htm

 

If you have New York source income, then you would complete a non-resident tax return for New York.  North Carolina gives you a credit for any taxes paid to New York in order to minimize double taxation. See: https://www.ncdor.gov/taxes/individual-income-tax/credit-income-tax-paid-another-state-or-country

 

If you are employed by a company in North Carolina; and if your employer sends you out of state on a business trip; the employer pays for the trip; and continues to send you your paycheck; and gives you a W-2 at the end of the year with your state withholdings to North Carolina, then that business trip income normally just appears as part of your North Carolina return.  But if you are getting paid directly from someone for your New York work, then that looks like New York source income.